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传统会计以通过对经济活动进行监督和核算的方式提供财务信息。忽略了环境资源因素,既没有考虑到经营活动中的环境资源消耗,也没有考虑到经营活动对环境的影响。在新的社会条件下,传统会计面临前所未有的挑战,急需一种新的理论和实践变革,这种变革就是环境会计。文章提出了企业实施环境会计的几点策略。
Traditional accounting provides financial information through the monitoring and accounting of economic activities. Ignoring the environmental resource factors, it neither takes into account the consumption of environmental resources in business activities nor does it take into account the environmental impact of business operations. Under the new social conditions, the traditional accounting faces the unprecedented challenge, urgently needs a kind of new theory and the practice change, this kind of change is the environmental accounting. The article puts forward some tactics for enterprises to implement environmental accounting.